King, who is part owner and manager of the Holiday Inn of Ephrata, Lancaster County, and two Travelodges in Breezewood, Bedford County, and New Stanton, Westmoreland County, allegedly failed to remit sales tax he collected from customers and state income tax he deducted from his employees' paychecks.

A criminal complaint filed yesterday by Zimmerman's agents charges King with 23 counts of failure to remit sales tax and 37 counts of failure to remit employer-withholding tax.

Each sales tax charge carries a maximum penalty of one year in jail and a $1,000 fine; each withholding-tax charge carries a maximum of two years and $5,000.

The complaint, filed with District Justice Michael A. Stewart of Harrisburg, charges King with keeping $118,018 in sales tax collected between September 1983 and May 1984: $56,082 at Ephrata, $36,852 at New Stanton and $25,083 at Breezewood.

The complaint further charges him with keeping $20,475 in income tax he withheld from employees between September 1983 and June 1984: $10,800 at both Breezewood and New Stanton and $9,675 at Ephrata.

According to the complaint, King allegedly used that tax money for operating expenses and to pay off personal loans.

After reviewing the complaint, District Justice Stewart will issue a summons setting a date for a preliminary hearing.

Zimmerman credited the Revenue Department's Office of Criminal Tax Investigations with developing the case against King before turning it over to the Office of Attorney General for further investigation and prosecution.